Are imported items for genetic research purposes also eligible for customs reduction under the Customs Act?

When research equipment or experimental materials are imported from overseas for genetic R&D purposes, customs reduction under the Customs Act can be received if certain requirements are met.

This is a system to support national academic research and scientific and technological development, and the prerequisite is that the use must be for public interest purposes such as research, education, or laboratory practice, not simple commercial purposes.

Specifically, this may apply when items are imported by institutions specified in laws and regulations such as government agencies, local governments, schools, public medical institutions, and public vocational training institutions for academic research, education, laboratory practice, or scientific and technological research purposes.

In addition, research items donated from foreign countries or items used directly for research and development of one's own industrial technology may also be included as targets of customs reduction under the Customs Act if the purpose of use and item requirements are met.

However, not all gene-related items are automatically reduced, and prior review is needed on whether the nature of the institution, purpose of use, type and function of the item meet the standards specified in the Enforcement Rules of the Customs Act.

Therefore, it is desirable to determine whether customs reduction applies through careful review of legal requirements for each individual import case through consultation with a customs specialist attorney.